Only boxing star Floyd Mayweather has earned more in a 12 month period, with Forbes Magazine in 2015 estimating he raked in $NZ415 million ($US300 million after his highly-anticipated showdown with Manny Pacquiao.
If Ronaldo accepts the offer, it would dwarf any other footballer's salary and would be worth a staggering $NZ3.5 million per week.
Earlier this week, Forbes announced that Ronaldo had retained his position as the highest paid athlete on the planet with total income of $NZ129 million made up of wages of $NZ80 million from Real Madrid and sponsorship earnings of $NZ48.5 million.
Carlos Tevez is widely reported to be the highest paid footballer in the world right now. The Argentine star banks just over $NZ1.1 million (£634,615) gross every week at Chinese club Shanghai Shenhua.
China is the new big spender of football.
Tevez's fellow Argentina forward Ezequiel Lavezzi has reportedly been earning more than his national team-mate. Reports claim he gains a weekly remuneration of $NZ1.4 million (£798,000) a week.
That works out as $NZ72 million a year being shelled out by his Hebei China Fortune club.
There is talk 32-year-old Ronaldo is set to leave Madrid in the near future. He has refused to rule out an exit, spooking Real Madrid bosses who will clearly need to up his current contract to convince him to stay.
Ronaldo earlier laughed off a move out of Spain but then declared "nothing is impossible."
Manchester United and Paris Saint-Germain have also expressed interest in him but Real are likely to turn down any offers no matter how high.
Ronaldo highlighted his class with a superb two-goal showing in the Champions League final last week as Real clinched their 12th title.
The Ballon d'Or winner has been with the Spanish club since 2009 after he moved from United for a then world-record fee of $NZ 141m (£80m).
